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1	An analysis of certain aspects of the value-added tax treatment of the short-term insurance industry Adendorff, Michael Joseph 09 1900 (has links) Law / LL.M. 343.55068 Insurance law -- South Africa
2	An analysis of certain aspects of the value-added tax treatment of the short-term insurance industry Adendorff, Michael Joseph 09 1900 (has links) Law / LL.M. 343.55068 Insurance law -- South Africa
3	Consumption tax collection models in online trade in digital goods Kabwe, Ruddy Kapasula 22 October 2018 (has links) Value-Added Tax (VAT) is an indirect tax levied on the supply of goods and services. Governments raise revenue by collecting VAT in order to facilitate the maintenance of basic services for the general population. Challenges in VAT collection arise from the supply of digital goods to consumers by means of e-commerce transactions. Moreover, VAT collection mechanisms that do not adequately cater for the collection of VAT on the supply of digital goods results in under-taxation and VAT fraud. The use of an intermediary is a more effective method of collecting VAT on e-commerce transactions since it shifts the compliance burden away from foreign online businesses. VAT legislation should be amended to cater for the collection of VAT by intermediaries. / Mercantile Law / LL. M. (Tax Law) 343.55068
4	The collection of value added tax on online cross-border trade in digital goods Van Zyl, Stephanus Phillipus 20 January 2014 (has links) Technological advances have had a major impact on traditional retail shopping changing it from a physical undertaking to a completely digitised experience where consumers buy digital media online. VAT systems that do not specifically provide for, or which have not been adapted to cope with, technology-driven advances, generally do not provide for the adequate levying and collection of VAT on cross-border digital trade. The South African VAT system is no different. The taxation of e-commerce should not artificially advantage or disadvantage e-commerce over comparable traditional commerce, or unnecessarily hinder the development of e-commerce. This thesis determines whether the South African VAT Act 89 of 1991 in its current form, can be applied adequately to raise and collect VAT on cross-border digital transactions. Where shortcomings in the VAT Act are identified, the harmonised VAT rules of the European Union (EU), together with the Organisation for Economic Cooperation and Development (OECD) proposals on consumption taxes, are analysed and discussed to seek possible solutions and make recommendations. / Mercantile Law / LL.D. Anonymising technology B2B transactions B2C transactions Banker-customer confidentiality BIT-rate tax Blocked VAT account Consumption taxes Cross-border digital trade Electronically supplied services European Union Fractionated VAT OECD Value added tax VAT collection model 343.55068
5	The collection of value added tax on online cross-border trade in digital goods Van Zyl, Stephanus Phillipus 20 January 2014 (has links) Technological advances have had a major impact on traditional retail shopping changing it from a physical undertaking to a completely digitised experience where consumers buy digital media online. VAT systems that do not specifically provide for, or which have not been adapted to cope with, technology-driven advances, generally do not provide for the adequate levying and collection of VAT on cross-border digital trade. The South African VAT system is no different. The taxation of e-commerce should not artificially advantage or disadvantage e-commerce over comparable traditional commerce, or unnecessarily hinder the development of e-commerce. This thesis determines whether the South African VAT Act 89 of 1991 in its current form, can be applied adequately to raise and collect VAT on cross-border digital transactions. Where shortcomings in the VAT Act are identified, the harmonised VAT rules of the European Union (EU), together with the Organisation for Economic Cooperation and Development (OECD) proposals on consumption taxes, are analysed and discussed to seek possible solutions and make recommendations. / Mercantile Law / LL.D. Anonymising technology B2B transactions B2C transactions Banker-customer confidentiality BIT-rate tax Blocked VAT account Consumption taxes Cross-border digital trade Electronically supplied services European Union Fractionated VAT OECD Value added tax VAT collection model 343.55068

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